§8-13-4. Municipal license and tax thereon when state license
required.
(a) Whenever anything, for which a state license is required,
is to be done within the corporate limits of any municipality, the
governing body shall have plenary power and authority, unless
prohibited by general law, to require a municipal license and for
the use of the municipality to impose a reasonable tax which may
not exceed the amount of the state license tax. Upon proper
application for a municipal license and payment of the prescribed
reasonable tax by any person who has a valid and subsisting state
license, the municipal license shall be issued.

(b) Except where a business license tax or fee has been
established by the West Virginia Code, the governing body of a
municipality may, in lieu of the provisions of subsection (a),
enact an ordinance creating an annual general municipal business
license for anything which requires a state license that is done
within the corporate limits of a municipality, the tax for which
may not exceed twenty dollars.